000 00892nab a2200217 c 4500
999 _c148843
_d148843
003 ES-MaIEF
005 20240125123655.0
007 ta
008 240125t2023 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _969865
_aPenelle, Philippe
245 _aThe written intercompany agreemen
_bfiling cabinet
_c by Philippe G. Penelle
500 _aResumen.
520 _aThis article clarifies the significance of having a written intercompany agreement in the context of both transfer pricing analysis and transfer pricing documentation.
650 4 _932211
_aGRUPOS DE EMPRESAS
650 4 _953497
_aOPERACIONES VINCULADAS
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _942848
_aDOCUMENTOS
773 0 _9171006
_oOP 138-Bis/2023/112/8
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 112, n. 8, November 20, 2023, p. 1071-1074
942 _cART